The rudimentary definition of forensic accounting is the application of accounting procedures or practices to a matter that may be litigated.  Forensic accounting involves the use of intelligence gathering techniques and accounting/business skills to analyze past financial data.  Brittni Langel, CFE for McGovern & Greene LLP, discusses how litigation teams will determine if there is a need to use this i ...

Effective Interview Planning in a Fraud Investigation This article is a republication of Chapter 10 of The Corporate Fraud: The Executive’s Survival Guide, authored by Ray Dunkle of Red Flag Reporting. This article features the chapter written by James I. Marasco, CPA, CIA, CFE. In this chapter, Mr. Marasco addresses the proper approach for conducting interviews. This includes what type of questions to ask, ...